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2016 (8) TMI 996 - AT - Income TaxTDS liability - delay in depositing tds - Held that:- Delay in depositing the cannot be attributed to the assessee as the assessee had sufficient funds to deposit tax and he also secured ID and password to make online payment of TDS. However, the same could not be activated at the end of the bank, despite several requests by the assessee, hence the tax could not be deposited on or before 30.9.2008 as per provisions of the Act. We are satisfied that despite of all possible and sincere efforts on the part of the assessee, the delay of three days occurred which cannot be attributed or alleged against the assessee for making disallowance of the impugned amount. Thus the disallowance is demolished and the A.O is directed to allow the claim of the assessee in this regard. - Decided in favour of assessee.
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